Imposta di Registro (Registration Tax)

A transfer tax levied on property purchases when VAT is not applicable – typically, sales between private individuals. The imposta di registro is based on the declared value (for homes, one can use the “cadastral value” for calculation if it’s a residential sale to an individual). For home purchases, the standard rate is 9% of the cadastral value (for a second home or non-resident purchase), and a reduced 2% rate if the buyer is eligible for prima casa benefits . However, in any case the tax cannot be less than €1,000. Example: if a second home has a cadastral value of €50,000, 9% = €4,500 (which is above €1,000 minimum). For first-home use, if cadastral value is €50,000, 2% = €1,000 (the minimum). The registration tax is paid to the notary at the deed signing, who then pays it to the Agenzia delle Entrate to register the sale. Note: if buying from a company that charges VAT on the sale, the registration tax is instead a fixed €200.